Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
第二十二条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）
Beyond what is provided for in the following paragraph through paragraph (8), the provisions of Articles 64 through 65-4 and Articles 65-7 through 66 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date.
The provisions of Article 64, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to compensation that a corporation acquires in connection with a disposition referred to in that item that is made on or after the Effective Date.
新租税特別措置法第六十四条第二項第二号の規定は、施行日以後にされる同号の処分に伴い法人が取得する補償金について適用する。
The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires on or after January 1, 2001 through a replotting disposition, etc. prescribed in that paragraph.
新租税特別措置法第六十五条第一項の規定は、法人が平成十三年一月一日以後に同項に規定する換地処分等により取得する資産について適用する。
The provisions of Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.
新租税特別措置法第六十五条の三第一項第四号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Article 65-4, paragraph (1), item (xxi) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 2001.
新租税特別措置法第六十五条の四第一項第二十一号の規定は、法人が平成十三年一月一日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Article 65-5, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act Partially Amending the Act on Temporary Measures concerning Financing for the Promotion of the Strengthening, etc. of the Forestry Management Base (Act No. 108 of 2001) comes into effect.
新租税特別措置法第六十五条の五第一項第四号の規定は、法人が林業経営基盤の強化等の促進のための資金の融通に関する暫定措置法の一部を改正する法律（平成十三年法律第百八号）の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (iv) and (ix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of those items that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of items (iv) and (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第四号及び第九号に係る部分に限る。）の規定は、法人が施行日以後に行うこれらの号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第四号及び第九号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of items (xi) and (xxi) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第十一号及び第二十一号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。